Sales and Use Tax Annotations

Annotation 440.1880

(b) PROPERTY BECOMING COMPONENT PART OF FINISHED PRODUCT

(1) In General

440.1880Incorporation into Finished Product. If the sole purpose of purchasing an item is to incorporate it into the finished product ultimately sold, the sale of the item will be treated as a sale for resale and no tax will be due even with respect to that portion lost or wasted in the manufacturing process. 5/26/52.